K.Viswanathan, Tiruppur V. ITO, Tiruppur

ITA 1245/CHNY/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4946 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2014
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: S SRINIRANJANI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 1 2 45/MDS/2014 / ASSESSMENT YEAR :20 0 9 - 1 0 SHRI K. VISWANATHAN, PROP. M/S. KPRK GARMENTS, NO. 11, SITE NO. 26, AMARJOTHI A.S. NAGAR, EAST WEST 5 TH STREET, KANGEYAM ROAD, TIRUPUR 641 004. [PAN: A KNPK6740Q ] VS. THE INCOME TAX OFFICER , WARD I (2) TIRUPUR . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS. S. SRINIRANJANI, A DVOCATE / RESPONDENT BY : S HRI S HIVA SRINIVAS , J CIT / DATE OF HEARING : 04 . 0 1 .201 7 / DATE OF P RONOUNCEMENT : 03 . 0 4 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : TH I S APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMIS SIONER OF INCOME TAX (APPEALS) II , COIMBATORE DATED 2 8 . 0 2 .201 4 RELEVANT TO THE ASSESSMENT YEAR 20 0 9 - 1 0 . 2. VIDE M.P. NO. 146/MDS/2015 DATED 16.10.2015 , THE EX - PARTE ORDER PASSED BY THE TRIBUNAL VIDE ORDER DATED 29.05.2015 HAS BEEN RECALLED . I.T.A. NO . 1 2 45 / M/ 1 4 2 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT BEFORE THE LD. CIT(A), THE ASSESSEE HAS FILED HIS APPEAL AGAINST THE ASSESSMENT ORDER DATED 30.12.2011 ON 08.02.2012 AND THE ASSESSEE WAS NOT GIVEN SUFFICIENT OPPORTUNIT IES TO PRESENT HIS CASE BEFORE THE LD. CIT(A) . THUS, THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED THAT THE EX - PARTE ORDER PASSED BY THE LD. CIT(A) MAY BE SET ASIDE AND DIRECTED TO GIVE AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BEFORE DECIDING THE ISSUE ON MERITS. ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORDERS OF THE LD. CIT(A). 4. WE HAVE HEARD BOTH SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. AGAINST THE ASSESSMENT ORDER UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 [ ACT IN SH ORT] DATED 30.12.2011 , THE ASSESSEE HAS FILED AN APPEAL BEFORE THE LD. CIT(A) ON 08.02.2012. IN THE APPELLATE ORDER IN PARA 3.0, THE LD. CIT(A) HAS MENTIONED AS UNDER: 3.0 AGGRIEVED ON THIS THE APPELLANT HAS PREFERRED THIS APPEAL. THE CASE HAS BEEN FIXED FOR HEARING AND NOTICE HAS BEEN ISSUED IN RESPONSE TO WHICH NONE ATTENDED. FROM THE ABOVE, NUMBER OF OPPORTUNITIES GIVEN TO THE ASSESSEE WAS NOT CLEARLY SPELLED OUT IN THE APPELLATE ORDER. ANYWAY, TO MEET THE ENDS OF NATURAL JUSTICE, WE DIRECT THE LD. CIT(A) TO GIVE ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THE ASSESSEE IS ALSO DIRECTED TO PRESENT HIS CASE WITHOUT FAIL AND SHOULD NOT SEEK ADJOURNMENT OTHER THAN FOR JUST CAUSE . I.T.A. NO . 1 2 45 / M/ 1 4 3 ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 3 RD APRIL , 201 7 AT CHENNAI. SD/ - SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER ( DUVVURU RL REDD Y ) JUDICIAL MEMBER CHENNAI, DATED, THE 03 . 0 4 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.